Department S Had No Work in Process at the Beginning

question 113

Multiple Choice

Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000; 9,000 units were completed during the period; and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500 and factory overhead was $9,900.​
-The debits to Work in Process-Assembly Department for May, together with data concerning production, are as follows: All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is

• A)$3.00
• B)$3.80
• C)$2.92
• D)$2.31

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Definitions:

9-box Grid

A talent management tool used for assessing employees' performance and potential, typically visualizing their placement within a matrix.

Internal Recruitment

The process of filling job vacancies within a company by promoting or transferring existing employees, rather than hiring new ones from outside.

HR Planning

The process of forecasting an organization's future human resource needs and determining how to meet those needs.

Talent Bench

Talent Bench refers to a pool of high-potential employees within an organization who are ready to fill key positions as they become available.